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V2412-16 ·2 June 2016 ·consulta-vinculante Medium impact
Tax

Transformation of goods for a German client is not subject to VAT if they have no permanent establishment in Spain

A Spanish company processes materials for a client in Germany, providing only a minimal portion of the materials themselves. The DGT has ruled that these operations constitute the provision of services and are not subject to VAT if the client has no registered office or permanent establishment in Spain, although the prior sale of materials remains taxable.

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2016-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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